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HomeGSTGST | Freezing of Cash Credit Accounts Illegal: Bombay High Court

GST | Freezing of Cash Credit Accounts Illegal: Bombay High Court

GST

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By Mariya Paliwala
Bombay High Court

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The Bombay High Court has held that provisional attachment of bank accounts under Section 83 of the GST law cannot continue beyond the statutory period of one year and clarified that cash credit accounts cannot be subjected to such attachment, reinforcing settled legal principles. The bench of Justice G.S. Kulkarni and Justice Aarti Sathe observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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